ICS2 Release 3: customs requirements

ICS2 Release 3: the complete B2B guide to the new customs requirements

If your business imports goods into, or moves goods through, the European Union, meeting customs rules is no longer just paperwork. It is the backbone of a reliable supply chain. The EU is rolling out the biggest update to its customs security rules so far: the Import Control System 2 (ICS2). With ICS2 Release 3 now being rolled out, B2B shippers urgently need to adapt to much stricter customs data requirements. Don't comply? Then your shipments will be held at the border, without exception. That means costly delays, storage fees and unhappy customers. In this guide you'll find everything you need to know about the new HS code requirement, the ENS declaration, and how to keep your international logistics running smoothly and safely.

Last updated 23 October 2026

What exactly is ICS2 (Import Control System 2)?

The Import Control System 2 (ICS2) is the EU's new, advanced IT system for collecting cargo data in advance. Its main goal is to strengthen customs security by identifying high-risk shipments before they reach the EU's external borders. Think of protection against terrorism, illegal trade and dangerous substances.

By requiring detailed data on all goods entering the EU, customs authorities can protect the internal market much better. You can read the official timelines and technical requirements on the European Commission's ICS2 portal.

The main changes in ICS2 Release 3

Where the earlier releases (Release 1 and 2) mainly covered postal and express air cargo, ICS2 Release 3 extends these strict security requirements much further. From this phase on, maritime transport (sea freight), road transport and rail transport also fall under the new rules. This means almost all B2B freight entering the EU is now subject to the same rigorous pre-arrival data requirements.

What is an ENS declaration?

At the heart of the system is the Entry Summary Declaration (ENS). An ENS declaration is an electronic data set that must be sent to EU customs before the goods are loaded onto the ship, plane or truck heading for the EU. Without an approved ENS declaration, the carrier simply isn't allowed to load your goods (a "Do Not Load" status).

Strict customs data requirements for B2B shippers

To file an ENS declaration successfully, you as the shipper must supply very accurate and specific data. Vague descriptions such as "electronics", "parts" or "clothing" are rejected by the system straight away. Your description must say what the item is, what it's made of and what it's for (e.g. "steel screws for industrial machine").

The strict HS code requirement

One of the most far-reaching changes under ICS2 is the absolute HS code requirement. For every single item in your shipment you must give at least a 6-digit Harmonized System (HS) code. This code classifies your product internationally and determines which import duties and VAT apply.

Action point: make sure the product database of your webshop or ERP system is up to date. Not sure how to classify your goods? Read our detailed guide to finding the right HS code.

Why the EORI number matters

Besides the HS code and a precise description of the goods, customs also require the exact details of the sender and the recipient. It is crucial that the business recipient in the EU has a valid EORI number (Economic Operators Registration and Identification).

Action point: always check your B2B customer's EORI number in advance. You'll find more in our article on the EORI number.

How ParcelParcel simplifies your ENS declaration and customs paperwork

Adapting to ICS2 Release 3 doesn't have to slow your business down. For B2B companies, automation and the right logistics partner are the key to staying compliant.

When you sign up for the MyParcelParcel shipping platform, our system is fully set up to collect the right customs data with ease. From validating HS codes to automatically generating a flawless commercial invoice, we make sure your documents meet all EU customs security rules before the courier even picks up the parcel. This keeps the risk of ENS rejections to a minimum, so your goods cross the border without a hitch.

Frequently asked questions

What exactly is an ENS declaration?+

An Entry Summary Declaration (ENS) is an electronic document with essential safety and security information about a shipment. Under the ICS2 rules, this data must be filed with EU customs before the goods leave for the European Union.

Which modes of transport does ICS2 Release 3 cover?+

Where earlier phases focused on air cargo, ICS2 Release 3 extends the rules to all modes of transport. This means sea freight, road transport and rail transport now also fall under these strict data requirements.

What happens if I don't meet the HS code requirement?+

If you don't give a correct 6-digit HS code, your ENS declaration will be rejected automatically by the customs system. As a result, the carrier isn't allowed to load your shipment, which leads to serious delays and extra costs.

How do I make sure I meet all the new customs data requirements?+

Always give a specific, clear description of the goods on your commercial invoice, state the correct 6-digit HS code for each product, note the exact gross weight, and don't forget the recipient's EORI number. A shipping platform such as ParcelParcel helps you automate these fields.

Does the ICS2 legislation only apply to B2B shipments?+

No, ICS2 applies to all goods entering the EU, whether B2B or B2C. But because B2B shipments have higher commercial values and more complex supply chains, accurate customs data is especially critical there to avoid damage to your business.